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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the impugned ex parte adjudication was vitiated for want of personal hearing, warranting remand for fresh decision.
Analysis: The order records that personal hearing was mandatory unless waived by the assessee. Non-filing of a reply to the show cause notice or seeking time was held insufficient to infer waiver of that right. As the record did not show that any personal hearing had been granted, the denial of that opportunity was treated as a breach requiring reconsideration.
Conclusion: The matter was remanded to the jurisdictional adjudicating authority for fresh adjudication after granting personal hearing to the appellants.
Ratio Decidendi: Personal hearing is a mandatory facet of natural justice unless clearly waived, and an ex parte adjudication passed without granting such hearing is liable to be set aside and remanded.
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